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#fra-introduction
Though hired by the management, the auditor is supposed to be independent and to serve the stockholders and the other users of the financial statements.
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Auditors
ates are reasonable. The auditor also examines the company's accounting and internal control systems, confirms assets and liabilities, and generally tries to be sure that there are no material errors in the financial statements. <span>Though hired by the management, the auditor is supposed to be independent and to serve the stockholders and the other users of the financial statements.<span><body><html>


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